Claim a GST/HST rebate

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Claim a GST/HST rebate

Choose a rebate from the table to find out if you can claim a rebate of the GST/HST (or in some cases, QST) paid on certain goods and services.

The CRA uses the term Indian because it has legal meaning in the Indian Act.

GST/HST and QST rebates
Link to specific information Related forms
Sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors GST386
Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council or a band-empowered entity for property or services purchased on or delivered to a reserve (reason code 1A) GST189
Amounts paid in error (reason code 1C) GST189
Commercial goods and artistic works exported by a non-resident (reason code 4) GST189
Legal aid plan (reason code 5) GST189
Taxable sale of real property by a non-registrant or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (reason code 7) GST189
Eligible travel expenses of an Indian band, a tribal council or a band-empowered entity (reason code 8) GST189
Lease of land for residential purposes (reason code 9) GST189
Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (reason code 10) GST189
Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (reason code 11) GST189
Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (reason code 12) GST189
Intangible personal property or services acquired in a participating province (reason code 13) GST189
Provincial point-of-sale rebate on qualifying items (reason code 16) GST189
Ontario First Nations point-of-sale relief (reason code 23) GST189
Poppies and wreaths (reason code 24) GST189
Certain investment plans and segregated funds of an insurer (reason code 25) GST189
Election under subsection 261.31(3) by the segregated fund and insurer (reason code 26) GST189
Remission order (reason code 20) GST189
New housing GST190, RC7190-WS and RC7190-ON or GST191, GST191-WS and RC7191-ON
Employees and partners GST370
Federal, provincial and territorial governments GST490
Provincial part of the HST for goods bought in a participating province and brought into a non-participating province or a participating province with a lower HST rate GST495
Foreign representatives, diplomatic missions, consular posts, international organizations or visiting forces units GST498
Specially equipped motor vehicles GST518
New residential rental properties GST524, GST525 and RC7524-ON
Public service bodies GST66, RC7066-SCH and GST523-1 (if you are a qualifying NPO)
Pension entity rebate and election RC4607
Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST purposes only RC7207-1
Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST and QST purposes RC7207
General GST/HST and QST rebate for selected listed linancial institutions RC7289
New residential rental property – Purpose-built rental housing GST524 option in My Business Account

After filing a GST/HST rebate claim

For most GST/HST rebates, your claim will be assessed after the CRA receives your application and you will be sent a notice of assessment either through mail in My Business Account, for which you will receive an email notification, or in the mail.

A notice of assessment explains the assessment of your rebate claim and any changes that were made.

Refund holds

If you still have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, the CRA may hold any GST/HST rebate you are entitled to until you file them.


Note


The CRA will not withhold refunds or rebates because of outstanding T2 corporate income tax returns under the Income Tax Act for tax-exempt incorporated municipalities, universities, schools, hospitals, non-profit organizations, federal Crown corporations, Indian band councils, and municipal corporations and their subsidiaries.

How to make a voluntary disclosure

The Voluntary Disclosures Program gives you a chance to change a rebate application you previously filed. You can apply to the CRA to ask for relief of prosecution and penalties. For more information, see Voluntary Disclosures Program.


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Date modified:
2022-03-25

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